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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Informasi dan Teknologi Proceeding National Conference Business, Management, and Accounting (NCBMA) DEVOTE: Jurnal Pengabdian Masyarakat Global Journal of Innovative and Creativity
Yulianti Karoma
Universitas Cenderawasih
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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TINGKAT AKSEPTASI DAN KEPATUHAN PAJAK PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) TERHADAP PERATURAN PEMERINTAH NO 23 TAHUN 2018 Elia Madatu Tandililing; Ulfah Rizky Muslimin; Maria Apriyane Patty; Bucek Jalu A. Prasetyo; Gian Giovania; Putri Ratnasari; Joice C. Karubaba; Yulianti Karoma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14263

Abstract

Penelitian ini mengekplorasi tingkat akseptasi dan kepatuhan pajak pelaku Usaha Mikro, Kecil dan Menengah (UMKM) terhadap Peraturan Pemerintah Nomor 23 Tahun 2018. Menggunakan Theory of Planned Behavior (TPB) sebagai model landasan teori, penelitian ini bertujuan untuk mengelaborasi dan menganalisis: (1) persepsi, (2) komitmen kepatuhan pajak dan (3) faktor-faktor yang mempengaruhi tingkat kepatuhan pajak pelaku UMKM terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus serta dilakukan dengan teknik in-depth interview kepada 18 wajib pajak orang pribadi UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Menggunakan tiga elemen penentu kehendak dan kecenderungan kehendak dalam TPB dalam mengelaborasi dan menganalisis tiga tujuan penelitian tersebut, penelitian ini memiliki tiga hasil penelitian. Pertama, para partisipan menunjukkan persepsi yang positif terhadap kebijakan pajak UMKM. Persepsi tersebut termotivasi oleh tax morale partisipan yang direfleksikan melalui: komponen manfaat yang mendominasi sikapnya terhadap perilaku; dorongan yang positif, kaidah dalam agama beserta praktek nyata kepatuhan pajak di lingkungannya yang membentuk norma subjektifnya dan; hal kemudahan yang mendominasi persepsi kendali keperilakuannya. Kedua, mayoritas partisipan menunjukkan komitmen yang kuat untuk berlaku patuh terhadap kewajiban pajaknya. Hal ini terwujud dalam keputusan kehendak berperilakunya. Ketiga, tingkat kepatuhan pajak dari partisipan kuat dipengaruhi oleh motivasi yang melekat dalam persepsinya. Mengacu pada ketiga hasil tersebut, partisipan menunjukkan tingkat akseptasi dan kepatuhan pajak yang memadai terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018.
Strategi Optimalisasi Laba Melalui Job Order Costing : Studi Kasus pada UMKM Sablon Baju Dwi Utami; Magfirah Wahyu Ramadhan; Ambarwati Akib; Nurul Chalisa Majiding; sri.utami@unm.ac.id; Yulianti Karoma
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3054

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode job order costing untuk optimalisasi laba Usaha Mikro, Kecil, dan Menengah (UMKM) dibidang sablon baju, dengan studi kasus pada Usaha Barka di Kota Makassar. UMKM ini belum menerapkan sistem akuntansi biaya yang komprehensif, terutama dalam pencatatan BOP, yang menyebabkan ketidaktepatan dalam perhitungan HPP dan harga jual. Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa metode job order costing mampu memberikan perhitungan biaya produksi yang lebih rinci dan akurat dibandingkan pendekatan tradisional yang selama ini diterapkan Usaha Barka. Metode ini mencakup pembebanan biaya bahan baku langsung, tenaga kerja langsung, serta BOP tetap dan variabel, yang sebelumnya diabaikan. Perbedaan signifikan dalam hasil perhitungan menunjukkan bahwa penggunaan job order costing dapat mendorong optimalisasi laba dan pengambilan keputusan keuangan yang lebih tepat di sektor UMKM.Kata Kunci: Job Order Costing, Optimalisasi Laba, UMKM
PENDAMPINGAN PENATAUSAHAAN DAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS DIGITAL DI KAMPUNG ENGGROS Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah; Bucek Jalu Prasetyo Arjuna; Gian Giovania; Yulianti Karoma; Alfonsina S.S Wanma
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5653

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in supporting national and regional economic stability. In Papua, the MSME sector continues to develop as a key driver of the local economy. However, many MSME actors still face challenges in financial management, such as the lack of transaction recording, the absence of separation between personal and business finances, and limited understanding of financial reporting. This condition results in a low ability to control cash flow and to access formal financing sources. The use of digital technology through financial applications has become an effective solution to improve efficiency and transparency in MSME financial management. One recommended application is SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan), developed by Bank Indonesia, which helps business actors prepare simple digital-based financial reports. This community service activity was conducted in Kampung Enggros, Distrik Abepura, Kota Jayapura, Provinsi Papua, aiming to provide assistance in bookkeeping and the preparation of digital-based financial reports for local micro business actors. The methods used include socialization, training, and participatory assistance in the use of the SIAPIK application. The results show a significant improvement in participants’ understanding of transaction recording, asset management, pricing determination, and receivables and payables management. In addition, business actors are able to operate the SIAPIK application independently and produce valid financial reports to support decision-making and access to financing.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN IMPLEMENTASI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI : (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 – 2024) Melisa Sari Kano; Bill Pangayow; Yulianti Karoma; Alfiana Antoh
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the effect of Green Accounting and Sustainability Reporting on corporate financial performance with Good Corporate Governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative causal associative approach was employed. The sample consisted of 11 companies with 44 observations selected through purposive sampling. Financial performance was measured using Return on Assets (ROA). Green Accounting was measured through environmental cost disclosure analysis, Sustainability Reporting through a CSR Disclosure Index based on GRI Standards, and Good Corporate Governance was proxied by the audit committee. Panel data regression and Moderated Regression Analysis (MRA) were applied using EViews 12. Green AccountingThe results indicate that Green Accounting and Sustainability Reporting do not significantly affect ROA directly. However, Good Corporate Governance strengthens the relationship between sustainability practices and financial performance. These findings suggest that corporate governance mechanisms play a crucial role in translating sustainability initiatives into financial outcomes.
An Empirical Study on the Influence of Financial Literacy on Personal Financial Management among University Students in Indonesia Putri Ratnasari; Rizka Aisyah Nurjannah; Yulianti Karoma
Jurnal Informasi dan Teknologi 2025, Vol. 7, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.vi0.679

Abstract

This study aims to analyze the impact of financial literacy on personal financial management among university students in Indonesia. Additionally, this study explores the role of digital technology usage in enhancing students' personal financial management. Using a quantitative descriptive approach, data was collected through a survey distributed to students from various universities in Indonesia. The results indicate that financial literacy significantly influences students' personal financial management. Students with higher financial literacy are more likely to manage their budgets effectively, save regularly, and avoid excessive debt. Furthermore, the use of digital technology such as mobile banking apps and digital wallets has been shown to improve students' personal financial management by making it easier for them to track expenses and monitor budgets in real-time. However, demographic factors such as gender and age did not show a significant effect on students' personal financial management in this study. The findings suggest that increasing financial literacy and utilizing digital technology can enhance students' personal financial management. Therefore, it is crucial for universities and policymakers to design more effective educational programs on financial literacy and digital technology so that students can better manage their finances. This research provides valuable insights for the development of financial education curricula that are relevant to the financial challenges faced by students in the digital age.
Efek Multiplier Kebijakan Fiskal: Analisis Dampak Program Makan Bergizi Gratis (MBG) Terhadap Struktur Akuntansi Ekonomi Rumah Tangga dan Ketahanan Fiskal Nasional Inriyanti Assa; Helmin Rumbiak; Galio Burnames; Yulianti Karoma
Journal of Innovative and Creativity (Joecy) Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

This study aims to analyze the fiscal policy impact of the Free Nutritious Meal Program (MBG) on macroeconomic multiplier effects and household accounting structures. Specifically, it examines the extent to which MBG creates household cash savings while identifying potential inequalities in fiscal benefits across income groups. This study employed a mixed-methods approach combining quantitative microeconomic analysis and macroeconomic literature review. The quantitative analysis used primary data from 585 households with school-aged children in Keerom Regency, particularly in the Arso area. Pearson’s Chi-Square test was applied to examine the associative relationship between regular household income and the amount of consumption expenditure savings. Meanwhile, the macroeconomic analysis was conducted through a review of empirical literature and national policy evaluation reports related to sectoral multiplier effects, inflation risks, and fiscal sustainability. The findings show a highly significant associative relationship between regular household income and consumption budget savings, with a p-value of 0.000043. At the micro level, fiscal benefits were distributed unequally. Middle- to upper-income households tended to gain larger cash surpluses of more than Rp100,000 per month, while low-income households mostly recorded micro-scale savings of less than Rp50,000 per month. At the macro level, MBG has the potential to stimulate agriculture, food processing, and local MSMEs. However, universal implementation may generate hidden costs, food substitution expenses, demand-pull inflation, and fiscal pressure. MBG can create new household disposable income and stimulate the local food economy. However, universal program design remains vulnerable to budget inefficiency, unequal fiscal benefits, and fiscal sustainability risks.
Co-Authors Alfiana Antoh Alfonsina S.S Wanma Ambarwati Akib Bill Pangayow Bucek Jalu A. Prasetyo Bucek Jalu Prasetyo Arjuna Dwi Utami Elia Madatu Tandililing Galio Burnames Gian Giovania Helmin Rumbiak Inriyanti Assa Joice C. Karubaba Magfirah Wahyu Ramadhan Maria Apriyane Patty Melisa Sari Kano Nurul Chalisa Majiding Putri Ratnasari Putri Ratnasari Rizka Aisyah Nurjannah sri.utami@unm.ac.id Ulfah Rizky Muslimin